INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan
yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit
Disajikan dalam jutaan rupiah, kecuali dinyatakan lain
PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2017 Unaudited and December 31, 2016 Audited
and the Three Months Ended March 31, 2017 and 2016 Unaudited
Expressed in millions of rupiah, unless otherwise stated
96
26. PENDAPATAN 26. REVENUES
2017 2016
Tiga Bulan Tiga Bulan
Three Months Three Months
Pihak berelasi Catatan 29 Related Party Note 29
Penjualan semen 36.756
38.964 Sales of cement
Pihak ketiga Third parties
Penjualan semen 2.968.045
3.381.636 Sales of cement
Beton siap pakai 368.495
506.868 Read-mix concrete
Aggregat dan trass 3.116
1.255 Aggregates and trass quarries
Sub-total 3.339.656
3.889.759 Sub-total
Total 3.376.412
3.928.723 Total
Sebagian besar penjualan Perusahaan dilakukan melalui distributor DAP Catatan 30f. Tidak
terdapat penjualan kepada satu pelanggan distributor yang melebihi 10 dari pendapatan
neto. Most of the Company’s sales were coursed
through DAP’s distributors Note 30f. There were no sales to any individual customerdistributor
which exceeded 10 of net revenues.
Penjualan ekspor dilakukan melalui HC Trading International Inc., pihak berelasi Catatan 30g.
Export sales were coursed through HC Trading International Inc., a related party Note 30g.
27. BEBAN POKOK PENDAPATAN 27. COST OF REVENUES
Rincian beban pokok pendapatan adalah sebagai berikut:
The details of cost of revenues are as follows:
2017 2016
Tiga Bulan Tiga Bulan
Three Months Three Months
Bahan baku yang digunakan 483.904
535.280 Raw materials used
Upah buruh langsung 239.995
202.965 Direct labor
Bahan bakar dan listrik 963.297
941.473 Fuel and power
Beban pabrikasi 434.759
532.317 Manufacturing overhead
Total Beban Pabrikasi 2.121.955
2.212.035 Total Manufacturing Cost
Persediaan Barang dalam Proses Work in Process Inventory
Awal periode 224.666
121.973 At beginning of period
Akhir periode 271.432
283.468 At end of period
Beban Pokok Produksi 2.075.189
2.050.540 Cost of Goods Manufactured
Persediaan Barang Jadi Finished Goods Inventory
Awal periode 162.656
179.327 At beginning of period
Lain-lain 10.931
1.468 Others
Akhir periode 178.231
186.055 At end of period
Beban Pokok Penjualan sebelum Cost of Goods Sold before
Beban Pengepakan 2.048.683
2.045.280 Packing Cost
Beban Pengepakan 163.792
184.867 Packing Cost
Beban Pokok Pendapatan 2.212.475
2.230.147 Cost of Revenues
PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan
yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit
Disajikan dalam jutaan rupiah, kecuali dinyatakan lain
PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2017 Unaudited and December 31, 2016 Audited
and the Three Months Ended March 31, 2017 and 2016 Unaudited
Expressed in millions of rupiah, unless otherwise stated
97
27. BEBAN POKOK PENDAPATAN lanjutan 27. COST OF REVENUES continued
Total liabilitas sehubungan dengan beban pabrikasi yang telah terjadi tetapi belum ditagih ke Kelompok
Usaha masing-masing sebesar Rp442.044 dan Rp496.889 pada tanggal 31 Maret 2017 dan
31 Desember 2016, disajikan sebagai bagian dari “Beban Akrual” pada laporan posisi keuangan
konsolidasian Catatan 16. Liabilities related to manufacturing cost which had
been incurred but not yet billed to the Group amounting to Rp442,044 and Rp496,889 as of
March 31, 2017 and December 31, 2016, respectively, are presented as part of “Accrued
Expenses” in the consolidated statement of financial position Note 16.
Tidak terdapat pembelian dari satu pemasok yang melebihi 10 dari pendapatan konsolidasi.
There were no aggregate purchases from any individual supplier which exceeded 10 of
consolidated revenues.
28. BEBAN USAHA 28. OPERATING EXPENSES
Rincian beban usaha adalah sebagai berikut: The details of operating expenses are as follows:
2017 2016
Tiga Bulan Tiga Bulan
Three Months Three Months
Beban Penjualan Selling Expenses
Pengangkutan, bongkar muat Delivery, loading and
dan transportasi Catatan 30h 428.529
428.482 transportation Note 30h
Gaji, upah dan kesejahteraan Salaries, wages and employee
karyawan Catatan 19 29.253
22.464 benefits Note 19
Iklan dan promosi 19.405
9.402 Advertising and promotion
Pajak dan perizinan 13.584
2.916 Taxes and licenses
Sewa 12.986
8.363 Rental
Penyusutan 10.040
9.285 Depreciation
Pengujian dan penelitian 1.577
1.712 Research and testing
Listrik dan air 1.564
1.521 Electricity and water
Perbaikan dan pemeliharaan 1.246
1.082 Repairs and maintenance
Komunikasi 1.144
438 Communication
Lain-lain 4.722
4.662 Miscellaneous
Total Beban Penjualan 524.050
490.327 Total Selling Expenses
Beban Umum dan Administrasi General and Administrative Expenses
Gaji, upah dan kesejahteraan Salaries, wages and employee
karyawan Catatan 19 89.952
84.598 benefits Note 19
Sewa 11.323
7.363 Rental
Honorarium tenaga ahli 7.290
7.110 Professional fees
Provisi penurunan nilai piutang 5.845
- Provision for impairment of receivables
Penyusutan 4.752
5.950 Depreciation
Pengobatan 3.023
2.846 Medical
Perjalanan dan transportasi 3.014
3.692 Travelling and transportation
Pelatihan dan seminar 3.010
1.899 Training and seminars
Pengembangan komunitas 2.171
2.518 Community development
Perbaikan dan pemeliharaan 1.873
1.162 Repairs and maintenance
Pajak dan perizinan 1.252
904 Taxes and license
Hubungan masyarakat 1.249
2.346 Public relations
Komunikasi 1.213
1.775 Communication
Entertain 1.014
966 Entertainment
Lain-lain 4.271
7.072 Miscellaneous
Total Beban Umum dan Total General and Administrative
Administrasi 141.252
130.201 Expenses
Total Beban Usaha 665.302
620.528 Total Operating Expenses